Transfers to Foreign Trusts: Proposed Regulatory Changes - Foreign trusts have long been a favored means of deferring income from U.S. taxation and of structuring U.S. real estate investments. New proposed regulations build on the IRC section 679 and 684 limitations on the use of foreign trusts. The regulations cast a wide net, raising logistical and planning issues for multigenerational families ...
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|Authors:||Lipari, Joseph; Cotton, Quincy|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 9, p. 32-39
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